https://www.taxtmi.com/caselaws?id=119025 Gas scrubbers and spare packed bed used with D.G. sets were examined for Modvat credit eligibility under Rule 57Q. The note analyses whether the items were only chemical media falling under Chapter 38 or whether they qualified under Heading 84.21, or as components, spares or accessories of listed capital goods used in the factory. On the stated facts, the items were treated as functioning with the D.G. sets and as connected accessories or components within the amended definition of capital goods. The result recorded is that Modvat credit was available, and the Revenue's objection failed. en-us Tue, 24 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 15:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119025 Gas scrubbers and spare packed bed used with D.G. sets were examined for Modvat credit eligibility under Rule 57Q. The note analyses whether the items were only chemical media falling under Chapter 38 or whether they qualified under Heading 84.21, or as components, spares or accessories of listed capital goods used in the factory. On the stated facts, the items were treated as functioning with the D.G. sets and as connected accessories or components within the amended definition of capital goods. The result recorded is that Modvat credit was available, and the Revenue's objection failed. Case-Laws Central Excise Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119025